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From the following Balance Sheet, prepare Common Size Balance Sheet of Growell Ltd:

Particulars 31st March, 2023 (₹) 31st March, 2022 (₹)
I. EQUITY AND LIABILITIES    

1. Shareholder’s Funds

Share Capital

3,50,000 3,00,000

2. Non-Current Liabilities

Long-term Borrowings

1,00,000 2,00,000

3. Current Liabilities

(a) Trade Payables

(b) Short-term Provisions

1,15,000

35,000

75,000

25,000

Total 6,00,000 6,00,000
II. Assets    

1. Non-Current Assets

Property, Plant and Equipment and Intangible Assets:

– Property, Plant and Equipment

4,00,000 3,00,000

2. Current Assets

(a) Trade Receivables

(b) Cash and Bank Balances

1,60,000

40,000

2,50,000

50,000

Total 6,00,000 6,00,000
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